On 15 October 2025, HMRC published their latest Employer Bulletin. Published six times a year, this gives employers and agents payroll news and information on topics and issues that may affect them.
We highlight some of the topics covered in the October 2025 edition:
PAYE
This section covers the following topics:
- The first topic is a reminder to employers that they must check the National Insurance Contribution calculation for directors at the end of the tax year, even if they have been using the alternative method. Whilst this does apply every tax year, HMRC highlights reconciliation issues for the 2022/23 tax when NICs percentages changed in the tax year rather than at the start. The section advises submissions for 2022/23 should be reviewed and any underpayments should either be reported via a Compliance Manager (if the employer has one) or by making a voluntary underpayment disclosure;
- There is a reminder that the electronic payment deadline in November falls on a weekend, i.e. Saturday 22 November 2025. The article reminds employers that PAYE payments must be cleared funds by the deadline date meaning that unless Faster Payments is used, payments must be at HMRC by Friday 21 November 2025;
- There is also a reminder that the PAYE Settlement Agreement (PSA) payment deadline is 19 October or 22 October 2025 if paying electronically. The payment needs to be made using the To pay, you will need to use the PSA reference number, not the PAYE Accounts Office reference. The article also links to HMRC’s GfC1 (Guidelines for Compliance);
- The article entitled ‘No need to phone — online methods of contacting HMRC’, gives links to HMRC’s online resources and digital services;
- ICB have already covered the next article which is about bringing forward paydays at Christmas;
- Similarly, our Wages Wednesdays webinars have covered the contents of the next article which is about the new Student Loan Plan type from tax year 2026/27. The article does not say that Plan 5 will become the default as it has the lowest annual threshold (£25,000), though does point to guidance which says this. Importantly for employers, the P45 will not be changing, however, there will be a new Starter Checklist and employers that have their own versions should update this to accommodate the new Plan
Tax Updates and Changes to Guidance
This is section covers some important messages and ICB points out the ones that are of most relevance to bookkeepers, also covered on our Wages Wednesdays webinars:
- The new GfC14 ‘Help with Freeports’; and
- The Advisory Electric Rate for fully electric company cars and how there are now two rates, one for domestic charging (at home) and another for public charging. HMRC have recently updated their guidance to include a passage about apportioning when a claim is part-domestic and part-public
General Information and Customer Support
The final section includes information on:
- Automatic enrolment legal duties as a new employer, pointing to The Pensions Regulator website;
- Links to HMRC’s app which employees can use for various activities such as checking the State Pension record;
- HMRC’s ‘tax help for hustles’ campaign which is directed at taxpayers who have more than £1,000 made from activities such as online selling and cash in hand work. The reminder is that there is a Self-Assessment tax return obligation and HMRC also point to their resources which employers are encouraged to promote;
- HMRC also provide an update on Winter Fuel Payments recovery through the tax system, either PAYE or Self-Assessment. This is a topic that has also been covered on the monthly Wages Wednesday webinars, pointing out the considerations for both taxpayers and bookkeepers; plus
- Information that parents can use the above HMRC app or go online if parents of children between 16 and 19 want to extend Child Credit if the child is staying in full time education or training. Helpfully, the Bulletin points to the guidance ‘Child Benefit when your child turns 16’ which explains that the Benefit automatically stop on 31 August unless there is an extension This must be done before the deadline of 31 August 2025. This link also contains the link to extending online. ICB repeats this is not an employer responsibility but something that is good to know
For Bookkeepers
This bi-monthly Bulletin is always useful source of information and ICB will continues to promote it and recommends members read the publication in full. Anything that is relevant to members in their work will also be covered in the monthly Wages Wednesdays webinars.
